CLA-2-95:OT:RR:NC:N4:425
Ms. Brandi Long
Pan Asian Creations Limited
Unit 713, 7F, Tower 1
Harbour Centre
1 Hok Cheung St., Hunghom, KLN
Hong Kong, China
RE: The tariff classification of illuminated Halloween decorations from China.
Dear Ms. Long:
In your letter dated October 21, 2016, you requested a tariff classification ruling.
You submitted a detailed description and photograph of item number 7304-07120, Table Top Neon Bat. The illuminated decoration is composed of neon infused glass tubing depicting the silhouette of a frightening flying bat with outstretched wings. The bat design is attached to a circular plastic base and features an attached power cord to be plugged into an electrical source. When powered on, the glass tubing emits an eerie glow. The Table Top Neon Bat will only be marketed and sold for Halloween.
You submitted a detailed description and photograph of item number 7304-07121, Table Top Neon Boo! The illuminated decoration is composed of neon infused glass tubing depicting the word “Boo!” The design is attached to a circular plastic base and features an attached power cord to be plugged into an electrical source. When powered on, the glass tubing emits an eerie glow. The Table Top Neon Boo! will only be marketed and sold for Halloween.
You submitted a detailed description and photograph of item number 7304-13117, Table Top Neon Skull and Crossbones. The illuminated decoration is composed of neon infused glass tubing depicting a skull and crossbones. The design is attached to a circular plastic base and features an attached power cord to be plugged into an electrical source. Although referred to as a “Skull and Crossbones,” the imagery more resembles a creepy large skull with protruding bones. When powered on, the glass tubing emits an eerie glow. The Table Top Skull and Crossbones will only be marketed and sold for Halloween.
You submitted a detailed description and photograph of item number 7304-13295, Table Top Neon Witch. The illuminated decoration is composed of neon infused glass tubing depicting the silhouette of a scary witch flying on a broom. The design is attached to a circular plastic base and features an attached power cord to be plugged into an electrical source. When powered on, the glass tubing emits an eerie glow. The Table Top Neon Witch will only be marketed and sold for Halloween.
You submitted a detailed description and photograph of item number 7304-13296, Table Top Neon Spider. The illuminated decoration is composed of neon infused glass tubing depicting the silhouette of a menacing spider about to strike. The design is attached to a circular plastic base and features an attached power cord to be plugged into an electrical source. When powered on, the glass tubing emits an eerie glow. The Table Top Neon Spider will only be marketed and sold for Halloween.
You submitted a detailed description and photograph of item number 7304-15114, Table Top Neon Cat. The illuminated decoration is composed of neon infused glass tubing depicting the silhouette of a dangerous angry cat with an arched back. The design is attached to a circular plastic base and features an attached power cord to be plugged into an electrical source. When powered on, the glass tubing emits an eerie glow. The Table Top Neon Cat will only be marketed and sold for Halloween.
For the future, please remember that ruling requests will contain a maximum of 5 items in order to be accepted. The items in a single request must be of the same class or kind.
The applicable subheading for item numbers 7304-07120, 7304-07121, 7304-13117, 7304-13295, 7304-13296 and 7304-15114 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
We are returning your request for a ruling on item number 7704-16943, Table Top Neon Flamingo, and any related samples, exhibits, etc. We need additional information in order to issue a ruling. Please submit a sample of the item.
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to Director, National Commodity Specialist Division, Customs and Border Protection, 201 Varick Street, Suite 501, New York NY 10014, Attn: Binding Ruling Request.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Wayne Kessler at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division